CLA-2-63:OT:RR:NC:TA:351
Rick Van Arnam
Barnes, Richardson & Colburn
303 East Wacker Drive, Suite 1020
Chicago, IL 60601-5205
RE: The tariff classification of sausage casings from China
Dear Mr. Van Arnam:
In your letter dated Dec. 2, 2009, you requested a tariff classification ruling on behalf of your client, Kalle USA, Inc., of Gurnee, Illinois.
The submitted sample is described as Naloprotex G2 sausage casings, described as high strength woven polyester fabric with a plastic polymer coating, part acrylic and part polyvinylidene chloride (PVDC). The coating serves to prevent moisture transmission both into and out of the sausage. Our examination indicates that the fabric is coated on the outer surface only. This construction is considered a textile fabric for tariff purposes.
The fabric is folded and glued to create the tubing. According to the terms of Note 7(e) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the assembled tubing is considered “made up” for tariff purposes. The tubing is imported in the flattened state in various widths, ranging from 111 mm (when flat) to 245 mm, with ultimate diameters of 74 – 156 mm. All sizes are imported in 500 mm rolls. After importation, Kalle cuts the casings to the lengths required by their customers and may impregnate them with flavors. The customers fill them with cooked sausages, ham, or other processed meats.
The applicable subheading for the Naloprotex G2 sausage casings will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You state that the proper classification is in subheading 3917.39.0050, HTSUS, which provides for tubes, pipes and hoses and fittings therefor, of plastics: other: other: other, and would include sausage casings made of plastics. However, as noted above, the item in question is considered to be of textile of Section XI. Section XI, Note 1(h); Chapter 56, Note 3; and Chapter 59, Note 2, all noted. In addition, Chapter 39, Legal Note 2(p) excludes goods of Section XI from any provision of Chapter 39.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division